Legal Opinion
Blackston v. United States
District Court, D. Maryland
Decided November 25, 1991No. Civ. A. MJG-88-1454PublishedCited by 6 opinions
1Opinion of the Court
GARBIS, District Judge.
Plaintiffs Linwood Blackston and Barbara Blackston (“the taxpayers”) are, and were at all times relevant to this case, citizens of the United States residing in Baltimore, Maryland. The taxpayers filed timely Joint Federal Income Tax Returns for the years 1979, 1980, and 1981. On or about April 15, 1983, the Internal Revenue Service issued a statutory notice of deficiency for the years 1977 through 1981. The taxpayers contested the proposed deficiencies in the United States Tax Court. Ultimately, the Tax Court case was resolved by a settlement (stipulated decision) in…
2Cases cited5 opinions
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Fred Marvel and Angela Marvel, D/B/A Marvel Photo v. United StatesCourt of Appeals for the Tenth Circuit · 1983
- United States v. Lawrence W. Berman, Mariln Berman, and Forex CorporationCourt of Appeals for the Sixth Circuit · 1987
- United States v. Lawrence W. Berman, Marilyn Berman, and Forex CorporationCourt of Appeals for the Sixth Circuit · 1989
- H. W. Myrick v. United StatesCourt of Appeals for the Fifth Circuit · 1961
3Cited by6 opinions
- United States v. KattarDistrict Court, D. New Hampshire · 1999
- In Re BerteltUnited States Bankruptcy Court, M.D. Florida · 1996
- Dewberry v. United States (In Re Dewberry)United States Bankruptcy Court, W.D. Michigan · 1993
- Snyder v. Internal Revenue ServiceDistrict Court, D. Maryland · 2005
- Johnson v. United StatesDistrict Court, D. Maryland · 2012
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